TaxTMI 
TaxTMI 
2026 (1) TMI 518
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....ls against the Orders passed by the Adjudicating Authority as well as the order passed by the Commissioner (Appeals), who upheld the order of the Original Adjudicating Authority. In the Order-in-Original dated 10.03.2014, the Commissioner has confirmed the demand of Rs. 90,00,715/- along with penalty under Section 78, whereas, in appeal no. ST/23689/2014, an amount of Rs. 99,22,928/- has been confirmed along with penalty under Section 76 and in appeal no. ST/30516/2018, an amount of Rs. 17,97,233/- along with penalty under Section 76 has been confirmed and further upheld by the Commissioner (Appeals). In all these appeals, the common issue involved is whether activity of sale of books by the appellant is taxable under the category of Commer....
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.... coaching and therefore coaching material is an integral part of the service of coaching so as to make the coaching meaningful and better for the benefit of students. He has relied on Circular No. 59/8/2003-ST dated 20.06.2003 to hold that exclusion shall applied to the sale value of only standard text books, which are priced and that any study material or written text provided by such institute as part of the service, which does not satisfy the above criteria cannot be excluded and will be subjected to service tax. 3. Therefore, the Adjudicating Authority has essentially denied the benefit of notification, supra, on the ground that the study material is nothing but part of the coaching that is being imparted by way of printed materials ....
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....her, it is not mandatory for the student to take study materials from the appellant and it is only at the option of the students and there are many cases where the students have taken the material but did not take any coaching. He is also contesting that the service tax is applicable on the value of the service and the supply of study material does not involve any provision of service as it is only sale of books and consequently cannot be treated as provision of service. Further, when there is a difference between the binding CESTAT decisions and CBIC Circular, the CESTAT decision will prevail as confirmed by the Bombay High Court in the case of Century Rayon Vs Union of India [2002 (142) ELT 319 (Bom)], Sunflag Iron & Steel Co. Ltd., Vs Ad....
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....er there is an involvement of sale of goods. It is precisely for this reason, notification no. 12/03 was issued which got rescinded with effect from 20.06.2012 after coming into force of Section 65B(44). The only condition for availing Notification No. 12/2004-ST is that there should be a documentary proof indicating the value of the said goods and materials and that no credit of duty paid on such goods and materials sold, has been taken under the provisions of the Cenvat Credit Rules, 2004. We find, as far as first condition is concerned, the appellants have given enough proof that the goods were being under the cover of specific invoice, as distinguished from the invoice raised for coaching fee and secondly the income generated out of suc....
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....-TIOL76-CESTAT-DEL], where similar issue was involved. The appeal of the Revenue was dismissed. ii) In the case of Brilliant Tutorials Pvt Ltd., Vs Commissioner of Service Tax, New Delhi [2017-TIOL-3213-CESTAT-DEL] relying on the judgment of Cerebral Learning Solutions Pvt Ltd., the appeal was allowed iii) In the case of FITJEE Ltd., Vs CST, Delhi [2017 (1) TMI 1602 - CESTAT New Delhi] where interpretation of the same notification was involved, the relief was given to the appellant iv) In the case of FITJEE Ltd., Vs CST, Kolkata [2024 (11) TMI 1222 - CESTAT Kolkata]. This issue was again examined by the Tribunal. Similar view was upheld and abatement was allowed in respect of books and study material sold 9. We....